Information Package / Course Catalogue
Period End Accounting
Course Code: MUH255
Course Type: Area Elective
Couse Group: Short Cycle (Associate's Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 3
Prt.: 0
Credit: 3
Lab: 0
ECTS: 4
Objectives of the Course

İşletmelerde, Dönem sonunda yapılacak envanter işlemlerini açıklamak

Course Content

İşletmelerde, Dönem sonunda yapılacak envanter işlemlerini açıklamak

Name of Lecturer(s)
Ins. Baki ERDOĞAN
Learning Outcomes
1.They can develop the knowledge and skills acquired in accounting courses and apply them to more complex business subjects.
2.Define the basic concepts of term-end transactions.
3.Businesses can apply the necessary records at the end of the period.
4.Businesses can regulate financial statements that need to be adjusted at the end of the period
5.By using appropriate accounting principles, it is possible to book end-of-period transactions.
Recommended or Required Reading
1.Bektöre, S., Benligiray, Y., Erdoğan, N. (2002) “Envanter Bilanço”, Eskişehir
2.Gücenme, Ü. (1996), “Marmara Kitabevi Yayınları”, 3. Basım, Bursa
3.Erdoğan, B.(2019) “Dönem Sonu Muhasebe İşlemleri Ders Notları” , Aydın
Weekly Detailed Course Contents
Week 1 - Theoretical
Basic concepts, definitions and valuation measures.
Week 2 - Theoretical
Final accounting applications related to cash and cash equivalents
Week 3 - Theoretical
End-of-period accounting applications for cash and securities
Week 4 - Theoretical
End of period accounting applications related to trade receivables.
Week 5 - Theoretical
End of period accounting applications for trade receivables (continued) and inventories.
Week 6 - Theoretical
End of period accounting applications related to inventories.
Week 7 - Theoretical
Applications
Week 8 - Intermediate Exam
Midterm Exam
Week 9 - Theoretical
Period-end accounting applications for tangible and intangible assets and depreciation
Week 10 - Theoretical
End-of-term accounting applications of short and long term liabilities.
Week 11 - Theoretical
End-of-term accounting applications of short and long term liabilities.
Week 12 - Theoretical
End of period accounting applications related to equity
Week 13 - Theoretical
Examination of inventory and valuation and off-balance sheet accounts in expense and income accounts.
Week 14 - Theoretical
Balance sheet, income statement analysis.
Week 15 - Final Exam
final examin
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination2%70
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory1142539
Midterm Examination1133043
Final Examination114418
TOTAL WORKLOAD (hours)100
Contribution of Learning Outcomes to Programme Outcomes
PÇ-1
PÇ-2
PÇ-3
PÇ-4
PÇ-5
PÇ-6
PÇ-7
PÇ-8
PÇ-9
PÇ-10
OÇ-1
4
3
4
3
4
2
4
3
4
3
OÇ-2
2
3
2
3
4
3
4
3
4
3
OÇ-3
4
3
4
3
4
2
4
3
4
3
OÇ-4
3
4
2
4
3
4
3
4
3
4
OÇ-5
4
3
4
2
4
3
4
3
4
2
Adnan Menderes University - Information Package / Course Catalogue
2026